Taxable event in case of ‘Central Excise’ and ‘Sales Tax’ is ...

VAT and Sales Tax

September 26, 2019

Taxable event in case of ‘Central Excise’ and ‘Sales Tax’ is different. While ‘manufacture’ is the event in case of Central Excise; the taxable event in the case of VAT is ‘sale’. - The “Facility Charge” levied by the petitioner company is towards consideration of sale of gases and is exigible to value added tax - HC

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Taxable event in case of ‘Central Excise’ and ‘Sales Tax’ is ...

VAT and Sales Tax

September 26, 2019

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